Delaware § 8307 Use of local assessment lists

Delaware Statutes

§ 8307 — Use of local assessment lists

Delaware § 8307

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8307 (Use of local assessment lists) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8307 (2026).

Text

(a)A county department of finance may enter into an agreement with the proper authorities of any city, town, or municipality to inspect and copy any assessment made for local purposes. If in the opinion of that department of finance the local assessment assesses all property at its present fair market value, then that department of finance may adopt that local assessment as the assessment for county purposes.

(b)In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists.

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(a) A county department of finance may enter into an agreement with the proper authorities of any city, town, or municipality to inspect and copy any assessment made for local purposes. If in the opinion of that department of finance the local assessment assesses all property at its present fair market value, then that department of finance may adopt that local assessment as the assessment for county purposes.

(b) In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists.

Legislative History

Code 1915, §§ 1125A, 1133B; 28 Del. Laws, c. 79, § 18 ; 32 Del. Laws, c. 69, § 3 ; 30 Del. Laws, c. 77, § 18 ; 31 Del. Laws, c. 14, § 23 ; 32 Del. Laws, c. 69, § 3 ; 33 Del. Laws, c. 79, § 2 ; Code 1935, §§ 1280, 1308, 1319, 1327; 9 Del. C. 1953, § 8308; 84 Del. Laws, c. 162, § 2